The tariff classification of compact disk storage cases from Hong Kong.

N010651 May 25, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Connie Freeman Freight Expediters 6920 Engle Road, Suite II Middleburg Heights, OH 44130 RE: The tariff classification of compact disk storage cases from Hong Kong. Dear Ms. Freeman: In your letter dated April 30, 2007, on behalf of Univenture Inc., you requested a tariff classification ruling. Samples were provided for four types of compact disk (CD) cases made of molded plastics. The cases will be imported empty and protective CD sleeves will be added prior to sale to the ultimate consumer. The cases are designed to provide storage for CD’s without jewel cases, rather than for packaging or transport. The cases are designed with clear plastic pockets sealed to the fronts, backs, and in some cases, the spines, so that identifying information may be inserted. The interiors have plastic binder rings that fit into posts and are used to hold the sleeves that will be inserted after importation. Item #12709 is a translucent case that is designed to hold 40 CD’s. It measures approximately 11 inches by 6 ¾ inches by 1 ¾ inches. There is a plastic clasp on the outside of the case to hold it closed. Inside the case are four plastic rings designed to hold protective CD sleeves. Item #12710 is a translucent case that is designed to hold 20 CD’s. It measures approximately 6 ½ inches by 5 ½ inches by 1 ¾ inches. The case locks closed with inner plastic tabs. Inside the case are two plastic rings designed to hold protective CD sleeves. Item #12501 is a black case that is designed to hold 5 CD’s. It measures approximately 6 ½ inches by 5 ½ inches by 5 ½ inches. They case locks closed with inner plastic tabs. Inside the case are two plastic rings designed to hold protective CD sleeves. Item #12688 is a black case that is designed to hold 10 CD’s. It measures approximately 6 ½ inches by 5 ½ inches by 1 inch. The case locks closed with inner plastic tabs. Inside the case are two plastic rings designed to hold protective CD sleeves. As you requested, the samples will be returned. The applicable subheading for the molded plastic CD storage cases will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division